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New Zealand VAT Rates 2026

New Zealand (New Zealand / Aotearoa) levies Value Added Tax under the name GST Number (Goods and Services Tax Registration Number). The standard rate is 15%, applied to most goods and services. New Zealand applies a single flat rate with no reduced rates.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/NZ endpoint to get New Zealand rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/NZ
# No authentication required for rate lookups

# Response:
# { "country_code": "NZ", "standard_rate": 15,
#   "reduced_rates": [], "currency": "NZD" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the New Zealand standard rate.

// 1. Validate the customer's New Zealand VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/NZ/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current New Zealand VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/NZ').then(r => r.json());
// → { standard_rate: 15, reduced_rates: [] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the New Zealand standard rate
  applyRate(rates.standard_rate, 'standard');
}

About New Zealand VAT

New Zealand's GST is a flat 15% with no reduced rates, making it one of the simpler VAT/GST regimes globally. GST numbers are 8 or 9 digits and are often the same as the IRD (Inland Revenue Department) number. Businesses with annual turnover over NZD 60,000 must register.

The New Zealand GST Number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a New Zealand business customer, validate their VAT registration number first.

VAT rates in other EU countries